Section - 245RR (of Income Tax Act, 1961), Appellate authority not to proceed in certain cases
Section - 245RR (of Income Tax Act, 1961), Appellate authority not to proceed in certain cases
Appellate authority not to proceed in certain cases.
No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, under sub-section (1) of section 245Q (of Income Tax Act, 1961).
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